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V2733-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purpose and legal personality are subject to Corporate Tax

A query was raised regarding whether a civil company of insurance agents should be subject to Corporate Tax or to Personal Income Tax via income attribution. The DGT indicates that they will be subject to Corporate Tax if they have a commercial purpose and fiscal legal personality.

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2017-10-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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